Trang chủ / Publications / UHY – Taxflash No 01/2023

UHY – Taxflash No 01/2023

This taxflash updates following contents:

Corporate income tax

  • CIT declaration
  • Tax obligations related to the Science & Technology Development Fund

VAT and Invoices

  • Handling of erroneous invoices
  • Sale of goods by EPEs
  • VAT treatment of transfer of a part of the real estate project
  • VAT declaration on replacement and adjustment invoices

Related-party transactions

Personal income tax

  • Determining foreigners’ PIT payable
  • PIT declaration for foreign contractors’ foreign employees
  • 2022 PIT finalization deadline

Foreign exchange control

  • Guidance on foreign exchange management for enterprises’ foreign borrowings and debt repayment

To download the file, please click here

If you would like to further information, please feel free to contact us

UHY Auditing and Consulting Company Limited

Mr. Nguyen Trung Thanh – Deputy General Director
Mrs. Tran Thi Bo – Director
Mrs. Phung Thi Oanh – Director
Franklin Bak – Director

Hanoi Head Office
5th floor, B2 Building, Roman Plaza, To Huu
Street, Nam Tu Liem District, Ha Noi City
ĐT: +84 245 678 3999
Fax: +84 243 755 7448
Ho Chi Minh City Office
4th floor, 63B Calmette, Nguyen Thai Binh Ward, District 1, Ho Chi Minh City
ĐT: +84 283 820 4899
Fax: +84 283 820 4909

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